Bliss v. Bliss
Massachusetts Supreme Judicial Court
Petition, filed in the Probate Court on January 15, 1914, under St. 1909, c. 490, Part IV, § 21, by the executors of the will of Cornelius N. Bliss, late of New York City, and afterwards amended, to determine whether the petitioners should pay a tax of $43,662.01 certified by the tax commissioner to be due as a succession tax upon the following property of the testator: Interest in the accumulated profits of Bliss, Fabyan and Company, Boston office, valued at $3,220.28…
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Petition, filed in the Probate Court on January 15, 1914, under St. 1909, c. 490, Part IV, § 21, by the executors of the will of Cornelius N. Bliss, late of New York City, and afterwards amended, to determine whether the petitioners should pay a tax of $43,662.01 certified by the tax commissioner to be due as a succession tax upon the following property of the testator: Interest in the accumulated profits of Bliss, Fabyan and Company, Boston office, valued at $3,220.28 Interest in the accumulated profits of Bliss, Fabyan and Company, New York and Chicago offices, valued at 8,178.94 Two…
1Opinion of the CourtRugg, C. J.
1. The first question presented is whether certain promissory notes executed by a copartnership known as Bliss, Fabyan and Company to the order of Cornelius N. Bliss and owned and kept by him in New York, the State of his domicil, are subject to a succession tax in this Commonwealth, he having deceased, testate, a resident of New York in October, 1911. Bliss, Fabyan and Company, the makers of the notes, were at the date of the death of the testator, wholesale dry goods merchants with offices in the cities of Boston, New York and Chicago. The testator, a resident of New York, was the senior…
2Cases cited29 opinions
- Smith v. ReevesSupreme Court of the United States · 1900
- Blackstone v. MillerSupreme Court of the United States · 1903
- New Orleans v. StempelSupreme Court of the United States · 1899
- Case of the State Tax on Foreign-Held Bonds. Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- Keeney v. Comptroller of New YorkSupreme Court of the United States · 1912
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3Cited by31 opinions
- Kneeland v. EmertonMassachusetts Supreme Judicial Court · 1932
- Clark v. McNeilMassachusetts Supreme Judicial Court · 1923
- Dana v. TreasurerMassachusetts Supreme Judicial Court · 1917
- Harrison v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1930
- Opinion of the Justices to the SenateMassachusetts Supreme Judicial Court · 1921
26 more not listed; retrieve them via the Exa API.